论文部分内容阅读
升级化趋势 2002年,上市公司的资产重组出现了明显的升级化趋势,这不仅表现为资产重组规模和重组力度升级,更重要的还表现为重组质量和重组结构的升级。随着国有股减持的叫停,国有股股权战略性退出的实施必将大大加快上市公司股权重组和重整的步伐。上市公司资产重组通过战略性重组、实质性重组和行业性重组,其重组的产业结构和重组后的盈利质量也将出现明显的升级化趋势。
Upgrading trend In 2002, listed companies reorganization of assets has shown a clear trend of escalation, which not only reflected the size of the reorganization of assets and restructuring efforts to upgrade, but also more importantly, the quality of the reorganization and restructuring of the restructuring. With the halt of state-owned shares reduction, the implementation of the strategic exit of state-owned shares will speed up the share restructuring and reorganization of listed companies greatly. Assets reorganization of listed companies through strategic restructuring, substantive restructuring and industry restructuring, the restructuring of its industrial structure and the quality of the reorganization of the profit will be a clear upward trend.